PENGARUH OMSET PENGHASILAN, PEMAHAMAN PP NO. 23 TAHUN 2018 DAN KEBIJAKAN PEMERINTAH TENTANG INSENTIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM PENGGUNA PLATFORM MARKETPLACE SHOPEE DI PROVINSI BANTEN TAHUN 2020-2021

Rahmawati, Dewi (Universitas Sultan Ageng Tirtayasa)

JURNAL RISET AKUNTANSI TIRTAYASA
Vol 9, No 1 (2024): April

The focus of this research is to find out and examine the influence of Income Turnover, Understanding Government Regulation no. 23 of 2018 and Government Policy regarding Tax Incentives for Taxpayer Compliance for Small and Medium Businesses (MSMEs) for the users of the Shopee Marketplace Platform. E-commerce actors in Banten Province who sell their goods through the Shopee online trading platform are the subjects of this research, and the sample used was 97 entrepreneurs who have shops on the Shopee Marketplace. This research is quantitative. Primary data is used in this research, and the data comes from questionnaires. The application used to process the data is SPSS version 25 which starts with descriptive statistical examination and ends with hypothesis examination. Income Turnover, Understanding Government Regulation No., 23 of 2018: Government Policy, Tax Incentives, Taxpayer Compliance, and Micro, Small and Medium Enterprises (MSMEs) Users of the Shopee Marketplace Platform. Government Regulation No. 23 of 2018 has a major impact on the compliance of MSME Taxpayers Users of the Shopee Marketplace Platform. Meanwhile, the Government Policy regarding Tax Incentives and Income Turnover does not affect the Compliance of MSME Users of the Shopee Marketplace Platform.